https://www.taxtmi.com/caselaws?id=770027 GST proceedings initiated against a proprietorship firm after the sole proprietor's death could not be sustained because the assessment was made against a dead person. The legal heir, not having been noticed by the revenue, was entitled to be heard before any tax liability was fastened on him. The assessment order was set aside and the matter remitted for fresh proceedings after notice to the petitioner in accordance with law. en-us Mon, 28 Apr 2025 00:00:00 +0530 Mon, 09 Jun 2025 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770027 GST proceedings initiated against a proprietorship firm after the sole proprietor's death could not be sustained because the assessment was made against a dead person. The legal heir, not having been noticed by the revenue, was entitled to be heard before any tax liability was fastened on him. The assessment order was set aside and the matter remitted for fresh proceedings after notice to the petitioner in accordance with law. Case-Laws GST Mon, 28 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770027